术语“联合杠杆”的详细信息
| 数据项 Items | 术语信息 Info. |
|---|---|
| 汉语术语编号 Term No. | 63000136 |
| 所属学科 Subject | 管理学 Management Studies |
| 汉语术语词性 POS | n. |
| 汉语术语分词 Segmentation | 联合/杠杆/ |
| 汉语术语长度 Length | 2 |
| 关联术语表达 Association | |
| 搭配信息 Collocation | 联合杠杆系数joint lever coefficient |
| 编纂人 Compiler | 王成礼 |
| 编纂日期 Date of Compilation | 2015-10-04 00:00:00 |
汉英语境1
英译术语:
joint leverage
汉语语境:
从公司整个生产经营的全过程来看，既存在固定的生产经营成本，又存在固定的财务成本，这使得每股盈余的变动率远远大于业务量的变动率，这种现象就叫做联合杠杆。联合杠杆是经营杠杆和财务杠杆共同所起的作用，用于衡量销售量的变动对普通股每股收益变动的影响程度。专家阐述联合杠杆原理及其效应。并依其来预测、分析预期内企业所获得的杠杆收搞和所面对的风险。在此基础之上，结合企业发展阶段和财务预警系统，采论述杠杆在企业中的应用。协调经营杠杆与财务杠杆的作用，最终实现企业财务管理目标。
英语语境:
From the whole process of the company's producing, there is not only a fixed cost of production and operation, but also fixed financial costs, which makes the EPS rate far greater than the volume rate of change. This phenomenon is called the joint leverage. The joint leverage is the action of the business leverage and the financial leverage, it is used to judge the impact of the change of the sales volume on the changes of common stocks. Experts explain the joint leverage and its effect according to the analysis of the risk faced by the enterprise. On this basis, combining the development stage of enterprise and the financial warning system, they discussed the application of mining lever in the firm, coordinate the operation of the leverage and the financial leverage, and ultimately achieve the goal of enterprise financial management.